Legal Opinion
Kmart Corp. v. County of Stearns
Supreme Court of Minnesota
Decided February 9, 2006No. A05-442PublishedCited by 24 opinions
1Opinion of the Court
OPINION
HANSON, Justice.
This property tax appeal raises two issues. The first is whether Minn.Stat. § 278.05, subd. 6(a) (2002),1 known as the “60-day rule,” requires a taxpayer to provide the county with information on tenant-paid real estate expenses (specifically property taxes, utilities, insurance, and maintenance and repair expenses) within 60 days of filing a chapter 278 petition. The tax court interpreted the statute to require production of this information, despite prior tax court decisions arguably to the contrary. The second issue is whether a taxpayer should be relieved of the…
2Cases cited21 opinions
- Chevron Oil Co. v. HusonSupreme Court of the United States · 1971
- Laborers' International Union of North America, Afl-Cio, in No. 93-5208 v. Foster Wheeler Corporation Foster Wheeler Energy Corporation. Laborers' International Union of North America, Afl-Cio v. Foster Wheeler Corporation Foster Wheeler Energy Corporation, Foster Wheeler Energy Corporation in No. 93-5233. Laborers' International Union of North America, Afl-Cio v. Foster Wheeler Corporation Foster Wheeler Energy Corporation, Foster Wheeler CorporationCourt of Appeals for the Third Circuit · 1994
- Hoff v. KemptonSupreme Court of Minnesota · 1982
- State v. BairdSupreme Court of Minnesota · 2002
- Ridgewood Development Co. v. StateSupreme Court of Minnesota · 1980
16 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- City of North Oaks v. SarpalSupreme Court of Minnesota · 2011
- Bendorf v. Commissioner of Public SafetySupreme Court of Minnesota · 2007
- Christensen v. Pennymac Loan Services, LLCDistrict Court, D. Minnesota · 2013
- Irongate Enterprises Inc. v. County of St. LouisSupreme Court of Minnesota · 2007
- Paquin v. MacKSupreme Court of Minnesota · 2010
19 more not listed; retrieve them via the Exa API.